Scott Eastman
Tax Foundation
Arlington, VA, United States
Contact Scott
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Past articles by Scott:
JCT Report Shows Capital Gains are Sensitive to Taxation
Capital gains taxes can impact realizations. Estimates of the “elasticity” of capital gains show that realizations fall when capital gains tax rates rise. → Read More
How Many Taxpayers Itemize Under Current Law?
The Tax Cuts and Jobs Act increased the standard deduction and reduced the value of certain itemized deductions. How many taxpayers now itemize in 2019? → Read More
What is the Real Value of $100 in Your State?
New purchasing power map compares the real value of $100 in each state. Which states offer the biggest bang for your buck? Real income vs. nominal income. → Read More
While Likely to be Repealed, the “Cadillac Tax” Would Control Health Care Costs
While a Cadillac tax repeal is likely, the tax is a reasonable attempt to help control health-care costs. Learn more about the Cadillac Tax and health care. → Read More
Sen. Cory Booker’s Renters Tax Credit and It's Unintended Consequences
On June 5, Senator and presidential candidate Cory Booker (D-NJ) released a plan to increase access to affordable housing. While this proposal would likely decrease the amount that low-income individuals pay in rent, the policy could perpetuate the trend towards high-cost rentals and have pervasive effects on the housing… Read More → Read More
State Corporate Income Taxes Increase Tax Burden on Corporate Profits
State corporate income taxes increase tax burden on corporate profits. See state and federal corporate tax rates and rankings. Combined corporate tax rates. → Read More
Education, Health Care, and Social Assistance Industries Employ the Most
Finance, insurance, real estate among the largest segment of the U.S. economy. Agriculture, forestry, fishing, and hunting among the smallest segment. → Read More
Is Increasing the Capital Gains Tax Rate the Right Way to Generate Revenue?
Warren Buffett and Bill Gates have proposed a capital gains tax rate increase as one potential way to generate revenue for new specialized economy policies. → Read More
Opportunity Zone Rules Hike Concerns Over Tax Breaks for NFL Stadiums
Earlier this month, OpportunityDb highlighted 15 National Football League stadiums that are in Opportunity Zones. While the Opportunity Zone program is meant to spur long-term investment in economically distressed areas, these NFL franchises are now eligible for capital gains tax breaks on stadium-related investments. Here are a few examples (you can read the entire article … → Read More
Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended
Bernie Sander's estate tax plan won't like raise the amount of tax revenue that he's intending. Sanders' estate tax plan would hamper revenue collections. → Read More
Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended
Bernie Sander's estate tax plan won't like raise the amount of tax revenue that he's intending. Sanders' estate tax plan would hamper revenue collections. → Read More
Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended
Bernie Sander's estate tax plan won't like raise the amount of tax revenue that he's intending. Sanders' estate tax plan would hamper revenue collections. → Read More
Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended
Bernie Sander's estate tax plan won't like raise the amount of tax revenue that he's intending. Learn more about Bernie Sanders tax proposals here. → Read More
The TCJA Cuts Taxes Across Every Income Level and Congressional District
TCJA reforms might increase the number of taxpayers who will benefit from SALT by increasing the Alternative Minimum Tax (AMT) exemption and phaseout. → Read More
New IRS Data Reiterates Shortcomings of the Estate Tax
The federal estate tax raises little revenue, discourages capital investment, and hinders economic growth. New IRS data highlights its shortcomings. → Read More